(A) (1) It shall be the duty of the Finance Director to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, to keep an accurate record thereof, and to report all monies so received.
(2) It shall be the duty of the Commissioner to enforce payment of all taxes owing the city, to keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration or to make any return, including taxes withheld, and to show the dates and amounts of payments thereof.
(B) (1) The Tax Commissioner is charged with the enforcement of the provisions of this chapter and is empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the reexamination and correction of returns.
(2) The Commissioner is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Commissioner that, due to certain hardship conditions, he or she is unable to pay the full amount of the tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him or her under this chapter. Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become payable on demand, and the provisions of §§ 95.11 and 95.99 shall apply.
(C) In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Commissioner may determine the amount of tax appearing to be due the city from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(D) Subject to the consent of the Board of Review or pursuant to regulation approved by the Board, the Commissioner shall have the power to compromise any interest or penalty, or both, imposed by § 95.10.
(1980 Code, § 95.08) (Ord. 3218, passed 12-16-1974; Am. Ord. 7192, passed 12-15-2003)